|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the rate of the hotel occupancy tax imposed by certain |
|
|
counties without a municipality. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 352.003(c), Tax Code, is amended to read |
|
|
as follows: |
|
|
(c) The rate in a county that does not have a municipality |
|
|
may not exceed four percent of the price paid for a room in a hotel. |
|
|
This subsection does not apply to a county that: |
|
|
(1) has a population of 10,000 or more; and |
|
|
(2) borders the United Mexican States. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect taxes imposed before the effective date of this Act, and the |
|
|
law in effect before the effective date of this Act is continued in |
|
|
effect for purposes of the liability for and collection of those |
|
|
taxes. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2007. |